Your Personal Income Tax

• Your phone number and email address.
• A copy of your DNI with the issuance date clearly visible.
• Income tax return from the previous year. It won't be necessary if we already processed it at Grup Carles.
• Signing an authorization allowing us to request your tax information from the Spanish Tax Agency (AEAT) for income tax purposes.
• The same for your spouse if we also need to process their tax return.

• Let us know if they are for personal use, leased, or rented.
• In the case of rentals, we need to know if it is a primary residence or another type of rental.
• Income and expense receipts, property tax (IBI), homeowners' association fees, repairs, insurance, etc. Also, if there have been any non-payments.
• Identification of tenants and certificates of possible withholding taxes on income tax (IRPF).

• The business's profit and loss statement and details of initial and final inventory.
• In the case of agricultural activities under the simplified taxation scheme, a copy of issued invoices, and information about the type of crop or livestock activity.

Model 184 filed in the previous January.

The accounting records for the fiscal year.

Details of purchase and sale transactions of movable or immovable property, donations, usufructs, etc.

It is always advisable to let us know your availability so we can get in touch and discuss any doubts or clarifications. You can come visit us by requesting an appointment or indicating your preference for a video conference. We will provide you with a good experience and give you confidence.

• Information on account balances, securities, and funds as of December 31. This will need to be requested from the financial institution.
• Certificate of surrender values as of December 31 for life insurance policies.
• Other assets and rights: vehicles, boats, and other valuable items.
• List of debts.
• Valuation of business or professional activities.

• Capital gains and losses resulting from buying and selling operations must be declared. This information should be correctly provided by the existing platforms through which these operations are carried out. When contracting the services of any platform, we should ensure that they will provide us with this information correctly for proper declaration. Gains and losses will be offset against each other and also against other operations that generate capital gains or losses. If the final result is positive, it will go towards the savings base, and if it is negative, it can be offset against other gains in the next four years.
• Additionally, the year-end balance as of December 31st must be declared in the assets if required.
• Likewise, if necessary, it must be reported in the declaration of model 720, an informative declaration about assets and rights located abroad.

• The interest earned should be declared as part of the savings base, and the withholding tax should be deducted from the tax liability.
• The average balance of the last quarter must be declared in the assets, if required.
• If this account is with a foreign bank, it should be reported in the model 720 declaration, which is an informative declaration about assets and rights located abroad.

As work income. It should be considered that it will be another payer, and therefore, you must take into account whether this fact requires you to file a tax return. It's important to verify that the amount received corresponds to the actual days during which the ERTO situation was in effect.